The Board shall account for and maintain adequate internal control as detailed in the Tennessee Internal School Uniform Accounting Policy Manual for fixed assets and sensitive minor equipment. Fixed assets are construction of or additions to facilities, including betterments, improvements or repairs, and maintenance. Fixed assets also include but are not limited to equipment such as copiers, computers, and playground items. Examples of sensitive minor equipment include, but are not limited to, science balances, microscopes, cameras, calculators, video cassette players and recorders.
Schools shall account for and maintain adequate control as detailed in the Tennessee Internal School Uniform Accounting Policy Manual for workbooks and other instructional supplies, office and classroom supplies and resale products.